A Speaker is a Transducer, which is another name for a conversion.
Electrical Energy is converted to Mechanical Energy and onwards into Kinetic energy being Amitude received as sound. The Cabinet is a design to optimise the mechanical to Kinetic energy conversion.
The Cabinet is exposed to energies created.
The Cabinet design is for certain designs, one that is considered to assist with managing created energies and some are solely for the optimisation of the production of sound.
It is typical for the models that have the most considerations for the design, will be models commanding a premium price.
Making references to how a material effects sound is a weak assessment, as a Speaker produced from an established producer, is never experienced in a Typical listening environment. Whilst heard when undergoing design, due to the used environment being purpose produced for managing sound in the space, any typical space used beyond design will not be a mimic.